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FR《財務報告》習題
2021年第一學期澳洲注冊會計師考試FR《財務報告》練習題：Which one of the following statements relating to current cost is not correct?
Which one of the following statements relating to current cost is not correct?
A The amounts are calculated using the effective interest method.
B Replacement cost is an entity-specific measure that depends on management intention.
C It lacks comparability as there may be significant differences between entities in determining current cost.
D In some circumstances reproduction cost may not be able to be established due to the uniqueness of a particular asset.
【答案】A
【解析】The correct answer is Option A. The effective interest method is applied when measuring assets at amortised cost. Assets measured at current cost are not discounted; they relate to the amounts that would be paid if an equivalent asset were acquired currently, or the liability settled.
Options B, C and D are all correct statements in relation to current cost.
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